
	As at March 31,		As at March 31,
	2025		2026		2026
	(INR)		(INR)		(USD)
Non-current
Provision for decommissioning costs		9,484		10,304		110
Provision for warranty		—		265		3
Total		9,484		10,569		113


	Provision for warranty		Provision for decommissioning costs
As at April 1, 2023 (INR)		-		16,859
Arised during the year		-		2,429
Disposal of subsidiaries		-		(149	)
Unwinding of discount on provisions		-		977
Adjustment during the year*		-		(9,608	)
As at March 31, 2024 (INR)		-		10,508
Arised during the year		42		804
Disposal of subsidiaries		-		(61	)
Unwinding of discount on provisions		-		773
Adjustment during the year*		-		(2,540	)
As at March 31, 2025 (INR)		42		9,484
Arised during the year		223		1,103
Disposal of subsidiaries		-		(85	)
Unwinding of discount on provisions		-		695
Adjustment during the year*		-		(893	)
As at March 31, 2026 (INR)		265		10,304
As at March 31, 2026 (USD)		3		110

* Adjustment during the year relates to revision in the provision for decommissioning costs on account of changes in the estimated future costs, or in the discount rate applied as at the end of reporting period.

Note

Provision has been recognised for decommissioning costs associated with land taken on leases wherein the Group is committed to decommission the site as a result of construction of wind and solar power projects.

The provision for warranty relates to the expected cost of repairs and replacement of modules sold during the year. Assumption used to calculate these assurance type warranties is based on current sales volume and available information and is reassessed annually. These costs are expected over warranty period of the modules.